Teji v Revenue and Customs: VDT 17 Jan 2006

PRACTICE – out of time appeal – illness preventing Appellant from making returns on time – while still capable of working she could still have appealed surcharges
DEFAULT SURCHARGE – effect of long-term illness – reasonable excuse accepted for periods during which illness prevented the Appellant from making returns

Citations:

[2006] UKVAT V19426

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.237953